Circular No. 05/2013/TT-BCT on the operation of temporary importation for re-export of goods

CIRCULAR

Article 24Regulations on temporary import for re-export of certain types of goods

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Pursuant to DecreeNo. Pursuant to Decision No. 24/2011/QĐ-TTg dated April 15, 2011 of the Prime Minister adjusting electricity selling prices according to the market mechanism;y p, use Internet services and information on the network;onof the State Treasury;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP 1. This Circular hereby promulgates 18 Technical Inspection Procedures for machinery, equipment, and materials with strict requirements for labor safety under the management authority of the Ministry of Industry and Trade (Technical Inspection Procedures). The names and codes of the Technical Inspection Procedures are listed in the Appendix to this Circular.

Pursuant to Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and related agency purchase, sale, processing, and transit activities with foreign countries reason Article 4. Types and quantities of automobiles and motorcycles temporarily imported tax-freeJune 2024;and processing and transit goods issued Considering the proposal of the Director of the Department of Information Technology,

Implementing intention Based on the guidance of the Prime Minister in Directive No. 23/CT-TTg dated September 7, 2012 of the Prime Minister on strengthening state management over temporary import for re-export activities,developmentn and stored in bonded warehouses;rime Minister cThe Minister of Industry and Trade promulgates this Circular regulating temporary import for re-export activities involving certain types of goods as follows:

This Circular regulates temporary import for re-export activities, including sending goods from abroad into bonded warehouses for export and re-export through border provinces.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. Goods subject to temporary import for re-export regulated by this Circular include:

2. Goods listed in Article 3 of this Circular.

a) Used goods listed in the Prohibition Export, Import List, Suspension of Export, Import List under Decree No. 12/2006/NĐ-CP dated January 23, 2006 detailing the implementation of the Law on Trade concerning international trade activities and related agency purchase, sale, processing, and transit activities with foreign countries but not included in Appendix II attached to this Circular (hereinafter referred to as the List of Used Goods).

b) Temporary import for re-export and transshipment activities regulated by this Circular shall not be conducted through land border gates.on This Circular applies to Vietnamese traders (hereinafter referred to as traders) engaged in temporary import for re-export of goods specified in Clause 2, Article 1 of this Circular re-exported through border provinces; relevant agencies, organizations, and individuals.

3. Foreign-invested enterprises shall comply with commitments made upon Vietnam's accession to the World Trade Organization (WTO).

Article 2. Applicability

1. ANNEXATION OF CERTAIN TYPES OF GOODS LISTSNo.Article 3. Lists of Certain Types of Goods

2. Annexed to this Circular are the following lists of goods:

Chapter II

Prohibited goods for temporary import for re-export and transshipment (Annex I).

Suspended goods for temporary import for re-export, transshipment, and storage in bonded warehouses (Annex II).

Frozen food products for temporary import for re-export (Annex

1. III).

2. Goods subject to special consumption tax (Annex IV).

3. ISSUANCE OF TEMPORARY IMPORT FOR RE-EXPORT BUSINESS CODES Article 4. Temporary Import for Re-Export Business of Frozen Food Products

4. Traders engaging in temporary import for re-export of frozen food products listed in Annex III of this Circular must meet the following conditions:

Chapter III

Established for at least two (2) years and have been involved in export, import of goods or temporary import for re-export of goods.

Must deposit a guarantee amount of five billion VND (five billion Vietnamese dong) at the State Treasury of the province or centrally administered city where the trader has warehouses or yards, as stipulated in Clause 3 of this Article.

Must have warehouses or yards for temporary import for re-export business. Specifically:

1. Warehouses or yards must have a minimum capacity of one hundred (100) forty-foot refrigerated containers, with a minimum area of one thousand five hundred square meters (1,500 m

2. ). Warehouses or yards must be separated from the outside by a solid fence, built with a minimum height of two point five meters (2.5 m); have roads for container-carrying vehicles to enter and exit the warehouse or yard; have gates and signs indicating the trader's use of the warehouse or yard.

3. Warehouses or yards must have sufficient power supply (including grid electricity and backup generators with equivalent capacity) and specialized equipment necessary for operating the refrigerated containers according to the warehouse or yard capacity specified in Point a, Clause 3 of this Article.

a) Warehouses or yards must either be owned by the trader or leased by the trader for a minimum lease term of three (3) years; must be within the planning or designated areas of the provincial People's Committee where the re-export of frozen food takes place. Such planning or designated areas are decided by the provincial People's Committee after consultation with the Ministry of Industry and Trade and the General Department of Customs.²For provinces that have not yet had re-export activities of frozen food on their territory, when new activities arise and there is a need to plan areas for warehouses or yards for traders to engage in temporary import for re-export business, the provincial People's Committee must consult with the Ministry of Industry and Trade and the General Department of Customs before planning.

b) g) Warehouses or yards declared by the trader to apply for a temporary import for re-export business code may not be fully or partially rented out to other traders for use in applying for a temporary import for re-export business code. lshall be commensurate with the capacity of the warehouse or storage area as stipulated at Point a Clause 3 of this Article.

c) The warehouse or storage area must be owned by the trader or leased to the trader under a lease agreement with a minimum term of three (3) years; it must be located within the planning scheme or designated area of the provincial People's Committee where the re-export activities of frozen food take place. Such planning scheme or designated area shall be decided by the provincial People's Committee after consultation with the Ministry of Industry and Trade and the General Department of Customs.

d) For provinces that have not yet conducted re-export activities of frozen food on their territory, when new activities arise and there is a need for planning areas for warehouses or storage areas for traders to participate in temporary importation and re-export business, the provincial People's Committee shall consult with the Ministry of Industry and Trade and the General Department of Customs before planning.

d) The warehouse or storage area declared by the trader to apply for a code number for temporary importation and re-export shall not be wholly or partially leased to another trader for use in applying for a code number for temporary importation and re-export.

Article 5. Temporary import for re-export of goods subject to special consumption tax - Column (2) records the type of mineral and its export quality.ệorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.

Businesses engaging in temporary import for re-export of goods listed in Appendix IV issued together with this Circular must meet the following conditions:onclaims as follows:

1. Warehouses or yards must have a minimum capacity of one hundred (100) forty-foot refrigerated containers, with a minimum area of one thousand five hundred square meters (1,500 m

2. Deposit a guarantee amount of five billion VND (five billion Vietnamese dong) at the State Treasury of the province or centrally governed city where the business has been granted the Business Registration Certificate/Business Registration Certificate.

Article 6. Temporary import for re-export of used goods

Businesses engaging in temporary import for re-export of used goods as specified in point b, Clause 2, Article 1 of this Circular must meet the conditions stipulated in Clauses 1 and 2 of Article 5 of this Circular.

Article 7. Issuance of the Business Code Certificate for Temporary Import for Re-Export of Frozen Food Products

1. Businesses engaging in temporary import for re-export of frozen food products listed in Appendix III issued together with this Circular shall be issued the Business Code Certificate for Temporary Import for Re-Export of Frozen Food Products (hereinafter referred to as the Temporary Import for Re-Export Frozen Food Product Code) when they fully meet the conditions stipulated in Article 4 of this Circular. The procedures and documents required are as follows:

a) The business shall submit one (1) set of registration documents for the Temporary Import for Re-Export Frozen Food Product Code via post to the Department of Import-Export, Ministry of Industry and Trade (Address: 54 Hai Ba Trung Street, Hoan Kiem District, Hanoi City), including:

- Application form for the Temporary Import for Re-Export Frozen Food Product Code (in accordance with the model provided in Appendix V): One original copy.

- Business Registration Certificate (or Enterprise Registration Certificate): One certified copy stamped with the seal confirming it is a true copy by the business.

- Document from the General Department of Customs certifying that the business has conducted export, import activities or temporary import for re-export activities as stipulated in Clause 1, Article 4 of this Circular: One original copy.

- Document from the State Treasury of the province or centrally governed city where the business has warehouses or storage areas certifying the deposit amount as stipulated in Clause 2, Article 4 of this Circular: One original copy.uDocument from the Electricity Company of the province or centrally governed city where the business has warehouses or storage areas certifying that the warehouses or storage areas have sufficient grid power supply to operate refrigerated containers according to their capacity: One original copy.

- Within ten (10) working days from the date of receipt of complete and compliant documents, the Ministry of Industry and Trade will conduct inspections or authorize the Provincial Department of Industry and Trade where the business has warehouses or storage areas to inspect and confirm the warehouse conditions for the business.

b) Within ten (10) working days from the date of inspection results on the warehouse conditions of the business, the Ministry of Industry and Trade will consider issuing the Temporary Import for Re-Export Frozen Food Product Code to the business. In case of non-issuance of the Temporary Import for Re-Export Frozen Food Product Code, the Ministry of Industry and Trade will respond in writing and specify the reasons. specialized agency under the People's Committee of the province/city.to inspect and confirm the conditions of the warehouse or storage area for the trader.

c) Businesses engaging in temporary import for re-export of goods listed in Appendix IV issued together with this Circular shall be issued the Business Code Certificate for Temporary Import for Re-Export of Goods Subject to Special Consumption Tax (hereinafter referred to as the Temporary Import for Re-Export Goods Subject to Special Consumption Tax Code) when they fully meet the conditions stipulated in Article 5 of this Circular. The procedures and documents required are as follows:nationalThe business shall submit one (1) set of registration documents for the Temporary Import for Re-Export Goods Subject to Special Consumption Tax Code via post to the Department of Import-Export, Ministry of Industry and Trade (Address: 54 Hai Ba Trung Street, Hoan Kiem District, Hanoi City), including:

2. Application form for the Temporary Import for Re-Export Goods Subject to Special Consumption Tax Code (in accordance with the model provided in Appendix VI): One original copy.

a) Business Registration Certificate (or Enterprise Registration Certificate): One certified copy stamped with the seal confirming it is a true copy by the business.

- Application for issuance of Code Number for Temporary Importation and Re-Export of Goods Subject to Special Consumption Tax (according to Form VI attached): 01 original copy.

- Document from the General Department of Customs certifying that the business has conducted export, import activities or temporary import for re-export activities as stipulated in Clause 1, Article 5 of this Circular: One original copy.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsDocument from the State Treasury of the province or centrally governed city where the business has been granted the Business Registration Certificate/Enterprise Registration Certificate certifying the deposit amount as stipulated in Clause 2, Article 5 of this Circular: One original copy.

- Within ten (10) working days from the date of receipt of complete and compliant documents, the Ministry of Industry and Trade will consider issuing the Temporary Import for Re-Export Goods Subject to Special Consumption Tax Code to the business. In case of non-issuance of the Temporary Import for Re-Export Goods Subject to Special Consumption Tax Code, the Ministry of Industry and Trade will respond in writing. organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.this: 01 original copy.

- Businesses engaging in temporary import for re-export of used goods as specified in point b, Clause 2, Article 1 of this Circular shall be issued the Business Code Certificate for Temporary Import for Re-Export of Used Goods (hereinafter referred to as the Temporary Import for Re-Export Used Goods Code) when they fully meet the conditions stipulated in Article 6 of this Circular. The procedures and documents required for requesting issuance of the Temporary Import for Re-Export Used Goods Code are carried out in accordance with Clause 2 of this Article (Application form for the Temporary Import for Re-Export Used Goods Code made in accordance with the model provided in Appendix VII).

b) The code stipulated in Clauses 1, 2, and 3 of this Article is a specific code. A business that is issued a code for a certain group of goods may engage in temporary import for re-export of goods within the scope of that group of goods.nationalThe code stipulated in Clauses 1, 2, and 3 of this Article has a validity period of three (3) years, starting from the date of issuance. copy and state the reasons.

3. In cases where goods from abroad are sent to bonded warehouses for export or re-export through border provinces, only businesses holding the code for that group of goods may be named on customs declarations for entry into and exit from bonded warehouses for export or re-export. Businesses without the code are not permitted to be named on customs declarations for entry into and exit from bonded warehouses for export or re-export of goods from bonded warehouses through border provinces.

4. Businesses engaging in temporary import for re-export of goods within the scope regulated by this Circular but not re-exporting through northern border provinces are not required to comply with the provisions of this Circular.

5. The code number prescribed in Clause 1, Clause 2, and Clause 3 of this Article shall be valid for a period of three (3) years from the date of issuance.

6. In case goods from abroad are sent into a bonded warehouse for export or re-export through border provinces, only traders possessing the code number for that group of goods may be named on the customs declaration form for importing and exporting goods from the bonded warehouse for export or re-export. Traders without such a code number are not permitted to be named on the customs declaration form for importing and exporting goods from the bonded warehouse for export or re-export through border provinces.

7. Traders conducting temporary importation and re-export of goods within the scope regulated by this Circular but not re-exporting through northern border provinces are exempted from implementing the provisions of this Circular.

Article 8. Reissuing the Code for traders

The Code for traders shall be reissued in the following cases:

1. The issued Code has expired. The application dossier and procedures for requesting the Code shall be carried out in accordance with Clause 1, Clause 2, and Clause 3 of Article 7 of this Circular.

2. Amending the contents of the issued Code. The dossier includes:

a) A request for amending the Code's content: 01 original copy.

b) The issued Code: 01 certified and stamped true copy by the trader.

c) Relevant documents related to the amendment: each type 01 certified and stamped true copy by the trader.

3. The Code is lost, misplaced, or damaged. The dossier includes:

a) A request for reissuing the Code: 01 original copy.

b) Confirmation from the competent authority regarding loss, misplacement, or damage: 01 original copy.

Within ten (10) working days from the date of receiving a complete and compliant dossier, the Ministry of Industry and Trade will reissue the Code for the trader. In case of not reissuing the Code, the Ministry of Industry and Trade will respond in writing and specify the reasons. lReasons.

Chapter IV

TEMPORARY IMPORT AND REEXPORT PROCEDURES AND REEXPORT GATEWAY

Article 9. Temporary import and reexport procedures for goods

1. For frozen food items listed in Appendix III and goods listed in Appendix IV issued together with this Circular, traders with the Code may handle temporary import and reexport procedures at customs authorities according to regulations without needing permission from the Ministry of Industry and Trade.No. For goods listed in the second point of Article 1 of this Circular concerning used goods, traders with the Code for temporary import and reexport of used goods must submit a dossier to the Ministry of Industry and Trade when temporarily importing and reexporting. The dossier and procedures shall be carried out as follows:

2. The trader sends one (1) set of the application dossier for a temporary import and reexport permit via postal service to the Import-Export Department, Ministry of Industry and Trade (Address: 54 Hai Ba Trung Street, Hoan Kiem District, Hanoi City), including:

a) An application form for a temporary import and reexport permit (according to the model in Appendix VIII): 01 original copy.

- Two contracts, including the import contract and export contract signed by the trader with foreign customers: each type 01 certified and stamped true copy by the trader.n lA report on the implementation of the previously granted temporary import and reexport permit (according to the model in Appendix IX): 01 original copy.

- Customs declarations confirmed by the customs authority for shipments under the previously granted temporary import and reexport permit: each declaration 01 certified and stamped true copy by the trader.nationalWithin ten (10) working days from the date of receiving a complete and compliant dossier, the Ministry of Industry and Trade will issue a temporary import and reexport permit for the trader: In case of not issuing the permit, the Ministry of Industry and Trade will respond in writing and specify the reasons.

- The Minister of Industry and Trade authorizes the Director and Deputy Director of the Import-Export Department to implement the issuance of temporary import and reexport permits as stipulated in Clause 2 of this Article for traders.

- Article 10. Regulation of temporary imported and reexported goods

b) When there is a phenomenon of goods being blocked at ports and border gates and there is a risk of environmental pollution, relevant agencies shall inform the Ministry of Industry and Trade to consider implementing the regulation of temporary imported and reexported goods.

3. The regulation of temporary imported and reexported goods shall be implemented as follows:

The Ministry of Industry and Trade applies the issuance of temporary import and reexport permits for frozen food items.

In case of applying for a temporary import and reexport permit, traders with the Code for temporary import and reexport of frozen food items must submit a dossier to the Ministry of Industry and Trade when temporarily importing and reexporting. The dossier and procedures shall be carried out as stipulated in Clause 2 and Clause 3 of Article 9 of this Circular.

In necessary cases, the Ministry of Industry and Trade may issue a written request for traders to temporarily suspend bringing goods back to Vietnam.

1. The Ministry of Industry and Trade shall implement the issuance of permits for temporary importation and re-export for frozen food products.

2. In cases where permits for temporary importation and re-export are issued, traders holding the code number for temporary importation and re-export of frozen food products shall submit application documents to the Ministry of Industry and Trade when temporarily importing and re-exporting. The procedures and requirements shall be carried out as stipulated in Clause 2 and Clause 3 of Article 9 of this Circular.

3. If necessary, the Ministry of Industry and Trade may issue a directive requiring traders to temporarily halt the shipment of goods back to Vietnam.

Article 11. Re-export Ports

1. Frozen food items listed in Appendix III issued together with this Circular may be re-exported through international border gates, main border gates, and border gates, points of entry within border economic zones established by the Prime Minister's approval and having all specialized control agencies as prescribed.

2. Goods listed in Appendix IV issued together with this Circular may be re-exported through international border gates and border gates, points of entry within border economic zones established by the Prime Minister's approval and having all specialized control agencies as prescribed.

3. Used goods listed in the list of used goods specified in point b, Clause 2, Article 1 of this Circular may only be re-exported through international border gates.

Chapter V

OTHER PROVISIONS WHEN TEMPORARILY IMPORTING FOR RE-EXPORT OF GOODS

Article 12. Bill of Lading for Sea Transport

1. The bill of lading for sea transport for goods temporarily imported for re-export under the scope regulated by this Circular must be a straight bill of lading and not negotiable.

2. In addition to the contents as prescribed, the bill of lading must also indicate the Merchant Code number.

For cases of temporary importation for re-export based on permits, the bill of lading must additionally record the permit number issued by the Ministry of Industry and Trade to the merchant.

Article 13. Period for Storage of Goods in Vietnam

1. Goods temporarily imported for re-export may be stored in Vietnam for no more than forty-five (45) days from the date of completion of temporary import customs procedures. If an extension is required, the merchant must submit a written request for extension to the customs authority where the temporary import procedures were carried out; each consignment of temporarily imported goods for re-export can only be extended once, with the extension period not exceeding fifteen (15) days.

Beyond the aforementioned period, the merchant must re-export the goods out of Vietnam within fifteen (15) days through the temporary import gate, and cannot be allowed to re-export through another gate other than the temporary import gate. Goods that are not re-exported will be confiscated and handled according to regulations. If destruction is necessary, the destruction costs will be deducted from the amount of the deposit made by the merchant.

2. If a level crossing meets the conditions for signal connection as stipulated in Clause 1, Point c of Article 4 of this Circular but cannot achieve signal connection, the organization managing traffic lights on roads and the project investor implementing investment, construction, and upgrading of roads and railways in the area of the level crossing must report to the Ministry of Transport for consideration and decision.nationalGoods sent from abroad into bonded warehouses for export, re-export through border provinces shall have their export, re-export procedures completed within fifteen (15) days from the date of removal from the bonded warehouse.

Article 14. Supervision of Goods

1. Goods temporarily imported for re-export are subject to inspection and supervision by the Customs Authority from the temporary import gate until the goods are actually re-exported out of the country.

2. Do Not Break Down Containers trThroughout the process of transporting goods from the temporary import gate to the area under the supervision of the customs authority, the re-export location within the gate, point of entry as prescribed.

3. Goods within the scope regulated by this Circular shall not be converted from temporary import for re-export to import for domestic consumption.

Chapter VI

MANAGEMENT AND USE OF THE DEPOSIT FUNDS OF MERCHANTS

Article 15. Management of Deposit Funds of Merchants

1. For goods listed in Appendix III issued together with this Circular, the State Treasury of the province where the merchant has warehouses or storage areas is responsible for managing the deposit funds of the merchant.

2. For goods listed in Appendix IV issued together with this Circular and used goods listed in the list of used goods specified in point b, Clause 2, Article 1, the State Treasury of the province or centrally-administered city where the merchant was granted the Business Registration Certificate/Business Registration Certificate is responsible for managing the deposit funds of the merchant.

Article 16. Use of the deposit money of traders

1. Traders must pay all of the following expenses:

a) Processing and cleaning the environment if the goods of the trader cause environmental pollution during storage, temporary importation, and re-export in Vietnam.

b) Destroying surplus goods that cannot be re-exported, temporarily imported goods that do not match the declaration and are subject to destruction.

c) Paying other expenses arising from the trader's violation of regulations on temporary importation and re-export of goods.

2. In case the trader does not pay the expenses as stipulated in Clause 1 of this Article, the aforementioned expenses will be deducted from the deposit money of the trader at the State Treasury of the province/city. The agency handling violations shall issue a written request to the State Treasury of the province/city where the trader deposited the money to use the deposit money of the trader to pay the expenses according to the decision of the agency handling violations.

3. The agency handling violations is responsible for issuing the decision to use the deposit money of the trader.

4. When handling the violation of the trader, the agency handling violations shall immediately notify the Ministry of Industry and Trade to coordinate management and require the trader to replenish the deposit money as prescribed before continuing to engage in temporary importation and re-export of goods.nationalArticle 17. Refund of deposit money to traders

After paying the expenses as stipulated in Clause 1 of Article 16 of this Circular (if applicable), the trader shall be refunded the full or part of the deposit money in the following cases:

Not being granted the Code number as prescribed in Article 7 of this Circular.

1. Refunding the Code number due to discontinuation of business activities in temporary importation and re-export of goods.

2. Revocation of the Code number already granted due to violation of the provisions of this Circular.

3. Article 18. Sanctions for Violations

Chapter VII

HANDLING VIOLATIONS

In addition to sanctions for violations in temporary importation and re-export of goods as prescribed by law, this Circular supplements some sanctions for violations as follows:

Suspension of the business activities of temporary importation and re-export of goods of the trader in the following cases:

1. Failure to replenish the deposit money after paying the expenses as stipulated in Article 16 of this Circular. The trader may only continue to engage in temporary importation and re-export of goods according to this Circular after replenishing the deposit money as prescribed.

a) Failure to suspend the importation of goods back to Vietnam to comply with the requirements of the Ministry of Industry and Trade regarding the regulation of temporarily imported goods, as stipulated in Clause 3 of Article 10 of this Circular. The suspension period is six (6) months; after the expiration of this period, if the trader continues to violate, the Code number for temporary importation and re-export will be revoked.

b) The trader will have their Code number for temporary importation and re-export of goods revoked in the following cases:

2. Fraud in declaring conditions as prescribed in Articles 4 and

a) Article 6 of this Circular. 5, Failure to maintain conditions as prescribed in this Circular during the business of temporary importation and re-export of goods.

b) Failure to replenish the deposit money as prescribed within thirty (30) days from the date of receiving the notification from the Ministry of Industry and Trade.

c) Violation in leasing the entire warehouse or part of it as prescribed in Clause 3 of Article 4 of this Circular.

d) d) Temporary importation and re-export of goods listed in the Prohibited List for Temporary Importation and Re-export, Change of Purpose, or Goods listed in the Suspended List for Temporary Importation and Re-export, Change of Purpose, and Storage in Bonded Warehouses.

e) Temporary importation and re-export of goods without a permit issued by the Ministry of Industry and Trade as prescribed.

e) Temporary importation and re-export of goods without a permit issued by the Ministry of Industry and Trade as prescribed.

Article 19. Time for Reissuing Code after Revocation

A trader whose code has been revoked shall not be reissued a code within one (1) year from the date of revocation. A trader whose temporary import and re-export code for frozen food products has been revoked shall not be permitted to lease warehouses or storage areas to other traders to apply for a temporary import and re-export code for frozen food products.

Chapter VIII

IMPLEMENTATION

Article 20. Implementation and Coordination of Relevant Authorities and Organizations

In addition to the responsibilities stipulated in this Circular and relevant laws regarding their functions and duties, relevant authorities and organizations and traders also have the following specific responsibilities:

1. Ministry of Industry and Trade:

a) Organize inspections and confirmation of warehouse and storage area conditions of traders engaged in temporary import and re-export of frozen food products or authorize provincial Departments of Industry and Trade to organize and conduct inspections and confirmations.

b) Take the lead and coordinate with relevant agencies to revoke codes and handle violations according to regulations. of shall be subject to penalties according to regulations.

2. Provincial People's Committees:

a) Develop planning for warehouse and landing zones advance payment meeting requirements to to manage temporarily imported frozen food products, of foreign contractors in the construction sector electronic media in Vietnam local areas, without photo harming the environment and contributing to preventing commercial fraud.

Before planning warehouses and storage areas, the provincial People's Committee must seek opinions from the Ministry of Industry and Trade and General Department of Customs on assessing demand and development potential for temporary import and re-export activities in the locality to avoid excessive investment and waste. If the warehouse and storage areas have already been approved before the effective date of this Circular, they shall be implemented according to the approved planning and designated areas.

b) Inform the Ministry of Industry and Trade when traders fail to maintain the conditions stipulated in this Circular during the process of temporary import and re-export.

c) Monitor and inspect the temporary import and re-export of goods by traders in the locality to prevent commercial fraud, smuggling, and protect the environment; promptly inform the Ministry of Industry and Trade about the situation of goods receipt and delivery in the locality and propose management measures to achieve objectives and avoid congestion at ports and customs gates.rime Minister cquarantine upon import.

d) Direct functional agencies in the locality to take specific measures to inspect and control strictly to detect illegal trading and transportation of temporarily imported and re-exported goods without legal documents and unclear origin for consumption in the locality or elsewhere.

d) Coordinate with functional agencies to strengthen inspection and control of temporarily imported and re-of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsexported goods circulating in the locality; bNo. arrange forces to ensure strict management and control of re-export activities at exit customs gates; resolutely handle all casesnationalof violation according to regulations.

3. State Treasury of the province/city:

a) Organize the management and use of the deposit money of traders according to this Circular.

b) Immediately inform the Ministry of Industry and Trade and the provincial People's Committee when the deposit money of traders is used to pay expenses according to the decision of the agency handling violations.

4. General Department of Customs:

a) Provide monthly to the Ministry of Industry and Trade the following information to regulate goods and take timely measures:

- Quantity of goods subject to temporary import and re-export under the scope of this Circular.无效Quantity of goods subject to temporary import and re-export exceeding the prescribed period.

- Inform the Ministry of Industry and Trade in case traders violate regulations on temporary import and re-export of goods.

b) Lead and coordinate with relevant agencies in handling violations of traders according to laws and regulations stipulated in this Circular.

c) Traders engaged in temporary import and re-export of goods:

4. Maintain the conditions stipulated in this Circular throughout the process of temporary import and re-export of goods.

a) Seriously clear frozen food products from ports and customs gates to their own warehouses and storage areas upon request of the Ministry of Industry and Trade in case of congestion and accumulation.

b) Collect and treat waste water to prevent diseases and ensure environmental hygiene in warehouses and storage areas serving the temporary import and re-export of frozen food products.

c) Report regularly before the 25th of each month (by post and email) to the Ministry of Industry and Trade, the provincial People's Committee, and the provincial Department of Industry and Trade where the trader has warehouses, deposits, and where the re-exported goods pass through about the implementation of temporary import and re-export of various goods (according to Form X attached).

d) Within sixty days from the effective date of this Circular, traders who have been issued a certificate of temporary import and re-export code for frozen food products according to Circular No. 21/2011/TT-BCT dated May 20, 2011 of the Minister of Industry and Trade on managing the business of temporary import and re-export of frozen food products must supplement the conditions stipulated in Clause 2, Clause 3, Article 4 and submit the application for the code according to Clause 1, Article 7 of this Circular to continue operating the temporary import and re-export of frozen food products listed in Appendix III under the provisions of this Circular, without the need for confirmation from the General Department of Customs as stipulated in Clause 1, Article 4 of this Circular.

Chapter IX

EFFECTIVE DATE

Article 21. Transitional Provisions

1. For temporary import and re-export permits for used goods specified in Point b, Clause 2, Article 1 of this Circular issued by the Ministry of Industry and Trade before the effective date of this Circular, traders may implement temporary imports according to the permit period and re-exports according to the regulations prior to the effective date of this Circular.development This Circular takes effect from April 4, 2013 and abolishes the following documents:

2. Circular No. 33/2010/TT-BCT dated September 11, 2010 of the Minister of Industry and Trade on the business of temporary import and re-export, transfer of livestock organs and poultry organs, frozen and unfrozen.

Article 22. Effective Date 1. This Circular takes effect from February 15, 2026; Circular No. 24/2013/TT-BKHCN dated September 30, 2013 of the Minister of Science and Technology on activities related to calibration, verification, testing of measuring instruments, and measurement standards shall cease to be effective from the date this Circular takes effect.

1. Circular No. 21/2011/TT-BCT dated May 20, 2011 of the Minister of Industry and Trade on managing the business of temporary import and re-export of frozen food products.

a) Decision No. 5737/QD-BCT dated September 28, 2012 of the Minister of Industry and Trade on announcing temporarily the lists of goods for temporary import and re-export, transfer, and storage in bonded warehouses.

b) Circular No. 21/2011/TT-BCT dated May 20, 2011, issued by the Minister of Industry and Trade, concerning management of temporary importation and re-export activities of frozen food.

c) Decision No. 5737/QĐ-BCT dated September 28, 2012, issued by the Minister of Industry and Trade, regarding the provisional publication of lists of goods for temporary importation and re-export, transshipment, and storage in bonded warehouses.

2. During the implementation of this Circular, if any difficulties arise, relevant agencies, organizations, and traders engaged in temporary import for re-export shall reflect them in writing to the Ministry of Industry and Trade for prompt resolution./.